scholarly journals USULAN MODEL PERHITUNGAN HARGA POKOK JASA PADA INDUSTRI TOUR & TRAVEL DENGAN METODE ACTIVITY BASED COSTING (ABC) (Studi Pada Perusahaan Jasa XYZ Travel)

2018 ◽  
Author(s):  
Karina Putri Aulia ◽  
Muji Astuti
Keyword(s):  
Cost Allocation ◽  
Secondary Data ◽  
Tourism Industry ◽  
Travel Agency ◽  
Activity Based Costing ◽  
Travel Services ◽  
The Difference ◽  
Abc Method ◽  
Travel Industry ◽  
The Cost

<p align="center"><strong><em>ABSTRACT:</em></strong></p><p><em>Strengthening middle-class prosperity in Indonesia raises the tourism industry, especially the umrah travel agency. Government regulations on waiting periods of pilgrimage have contributed to the increase of umrah pilgrims. In gaining market share, the umrah travel industry proclaims a low-price strategy. umrah travel industry is faced with the challenge of cost management and cost allocation so that the cost of goods calculation is more accurate.</em></p><p><em>This study aims to propose the calculation of cost of services by the method of Activity Based Costing (ABC) in XYZ Travel company. Activity Based Costing is a method of allocating cost based on activity so as to produce the calculation of cost of goods more appropriate. This study explains the basic concepts of ABC and compares it with the traditional product costing methods already applicable in XYZ Travel.</em></p><p><em>The method used in this research is descriptive method with qualitative approach. The data used are secondary data in the form of financial statements supported by observation and interview with XYZ Travel management. The study was conducted on the costs incurred in the umrah travel industry according to 2016 financial data on the available umrah packages.</em></p><p><em>The results showed the difference between the cost of travel services industry umrah ABC method with the traditional price according to XYZ Travel. The difference between the cost of services for package type of two, three, and four of Rp 4,716,008, Rp 4,637,716 and Rp 4,502,774. The average cost of travel services umrah XYZ Travel increased after using the Activity Based Costing method. Increase or decrease in cost of services affects the difference in price offered to consumers. XYZ Travel company management is advised to consider using Activity Based Costing method as it can assist management in allocating more accurate cost.</em></p><p><em>                                                                                        </em></p><p><em>Keywords: Umrah Travel Industry, Cost of Services, Activity Based Costing</em><em></em></p>

scholarly journals Analisis Harga Pokok Produksi Dengan Metode Activity Based Costing Untuk Mengambil Keputusan Manajemen Pada Industri Garmen CV. Surya Surabaya

2013 ◽  
Vol 10 (1) ◽  
Author(s):  
Carolina Kumalasari
Keyword(s):  
Production Cost ◽  
Production Control ◽  
Descriptive Analysis ◽  
Analysis Method ◽  
Activity Based Costing ◽  
Research Subjects ◽  
Product Costing ◽  
The Difference ◽  
Abc Method ◽  
The Cost

      This study aims to calculate the cost of goods manufactured baby clothes garment CV Surya Surabaya with the ABC method for reporting purposes and objectives of decision making in gaining competitive advantage . Data analysis method used is descriptive analysis method . The results showed that the conventional cost accounting applied in the enterprise value of the difference of the calculation produces the ABC method. Calculation of costs by activity-based costing method is expected to assist management in making more informed decisions as to be benefit/profit. Data collection methods used in this study is documentation . Research subjects in this study is the production cost of baby clothes in CV Surya Garments Surabaya . The research object in this study is the data associated with the determination of the production cost of baby clothes. The difference between the production cost of conventional methods with activity-based costing method produces values undercosting conditions ( conditions in which a product has a lower cost than the actual cost is absorbed by the product ) and overcosting ( a condition in which a product has a higher cost than  the  cost of which is actually absorbed by the product ). Analysis undertaken in this study members advise the Company to undertake restructuring of the production process and production control for the results of each period more  evenly , because  the  fixed overhead costs is  greater than the variable overhead costs , it is most impact in the calculation of the cost of production.Keywords: Conventional Metode, Activity Based Costing Metode, Product costing

scholarly journals Analisis Penerapan Metode Activity Based Costing dalam Menentukan Harga Sewa Kamar Hotel

2018 ◽  
Vol 6 (2) ◽  
pp. 93
Author(s):  
Fahmi Hikmah Faishal ◽  
Heni Mulyani ◽  
Leni Yulianti
Keyword(s):  
Lower Cost ◽  
Secondary Data ◽  
Data Sources ◽  
Selling Price ◽  
Activity Based Costing ◽  
Hotel Room ◽  
Descriptive Research ◽  
Secondary Data Sources ◽  
The Difference ◽  
The Cost

Abstract.This study aims to find out how the application of hotel room rental prices by using activity based costing at de’Kayakini Bandung hotels. This study uses descriptive research methods. Descriptive research to determine the difference in activity based costing methods with traditional methods. In this study there is only one type of variable used, namely rent. The rental price is the amount of money that will be paid for something to be received, the rental price in this study is the selling price. The data sources used in this study are secondary data sources. Secondary data is obtained from Hotel De’Kayakini in the form of hotel cost reports. The results of the study show that from the calculation of the cost of rooms using the activity based costing method, the lower cost of goods is obtained compared to the traditional cost accounting method.Keywords. activity based costing; room rental prices AbstrakPenelitian ini bertujuan untuk untuk mengetahui bagaimana penerapan harga sewa kamar hotel dengan menggunakan activity based costing pada hotel de’Kayakini Bandung. Penelitian ini menggunakan metode penelitian deskriptif. Penelitian deskriptif untuk mengetahui perbedaan metode activity based costing dengan metode tradisional. Dalam penelitian ini terdapat hanya satu jenis variabel yang digunakan yaitu harga sewa. Harga sewa adalah sejumlah uang yang akan dibayarkan untuk sesuatu hal yang akan diterima, harga sewa dalam penelitian ini adalah harga jual. Sumber data yang digunakan dalam penelitian ini, merupakan sumber data sekunder. Data sekunder didapatkan dari Hotel De’Kayakini berupa laporan biaya hotel. Hasil penelitian menunjukkan bahwa dari perhitungan harga  pokok kamar dengan menggunakan metode activity based costing diperoleh harga pokok yang lebih rendah dibandingkan dengan metode traditional cost accounting.Kata kunci. activity based costing; harga sewa kamar

ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING PADA USAHA TEMPE PAK ALI DI SAMARINDA

2020 ◽  
Vol 8 (2) ◽  
pp. 118
Author(s):  
TITIK YUNI PUSPITA SARI
Keyword(s):  
Primary Data ◽  
Activity Based Costing ◽  
Descriptive Research ◽  
Direct Observations ◽  
Conventional Methods ◽  
Cost Of Production ◽  
The Difference ◽  
Costing System ◽  
Abc Method ◽  
The Cost

The formulation of the problem in this study is to find out how much the basic price per pack of tempe in the Tempe Pak Ali business if calculated using conventional methods and activity based costing method, what factors cause differences in the cost of production based on the system activity based costing with conventional methods in Mr. Ali's Tempe Business. The research method used is descriptive research with a quantitative approach. The type of primary data obtained from interviews and direct observations on the Tempe Pak Ali Business. The results of this study are the cost of tempe production based on the activity based costing system of Rp. 8632.66 and conventional system based of Rp. 9,389.41. The conclusion of this study is the difference that occurs in determining the cost of production used by Tempe Pak Ali's Business with the activity based costing method due to the imposition of overhead costs produced by making tempe and conventional methods and ABC methods are different, so that the costs obtained can be greater or more small. The activity based costing method can be applied to Pak Ali's Tempe Business because using the ABC method requires lower costs than using conventional methods.

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK SEWA KAMAR BERDASARKAN ACTIVITY BASED COSTING SYSTEM PADA HOTEL RANGGONANG SEKAYU

2020 ◽  
Vol 3 (2) ◽  
pp. 86
Author(s):  
Deswati Supra
Keyword(s):  
Quantitative Analysis ◽  
Secondary Data ◽  
Qualitative And Quantitative Analysis ◽  
Activity Based Costing ◽  
Qualitative And Quantitative ◽  
Analysis Techniques ◽  
Data Source ◽  
Costing System ◽  
Abc Method ◽  
The Cost

This study aims to determine the calculation of the room cost using the Activity Based Costing System at the Ranggonang Hotel. The data source used by the writer in this study is secondary data. In this study the writer used qualitative and quantitative analysis techniques. The results showed that the Ranggonang Sekayu Hotel was not suitable to use the ABC method in calculating the cost of room rent. This is because the cost of room rent using the ABC method is greater which will have an impact on the high room rental rates at the Ranggonang Sekayu Hotel.

scholarly journals The cost of immunising at the general practice level

2009 ◽  
Vol 1 (4) ◽  
pp. 286 ◽  
Author(s):  
Nikki Turner ◽  
Paul Rouse ◽  
Stacey Airey ◽  
Helen Petousis-Harris
Keyword(s):  
General Practice ◽  
Cost Allocation ◽  
Cost Model ◽  
Cost Effective ◽  
Fee For Service ◽  
Activity Based Costing ◽  
Childhood Immunisation ◽  
Practice Nurses ◽  
The Mean ◽  
The Cost

INTRODUCTION: Childhood immunisation is one of the most cost-effective activities in health care. However, New Zealand (NZ) has failed to achieve national coverage targets. NZ general practice is the primary site of service delivery and is funded on a fee-for-service basis for delivery of immunisation events. AIM: To determine the average cost to a general practice of delivering childhood immunisation events and to develop a cost model for the typical practice. METHODS: A purposeful selection of 24 diverse practices provided data via questionnaires and a daily log over a week. Costs were modelled using activity-based costing. RESULTS: The mean time spent on an immunisation activity was 23.8 minutes, with 90.7% of all staff time provided by practice nurses. Only 2% of the total time recorded was spent on childhood immunisation opportunistic activities. Practice nurses spent 15% of their total work time on immunisation activity. The mean estimated cost per vaccination event was $25.90; however, there was considerable variability across practices. A ‘typical practice’ model was developed to better understand costs at different levels of activity. CONCLUSIONS: The current level of immunisation benefit subsidy is considerably lower than the cost of a standard vaccination event, although there is wide variability across practices. The costs of delivery exceeding the subsidy may be one reason why there is an apparently small amount of time spent on extra opportunistic activities and a barrier to increasing efforts to raise immunisation rates. KEYWORDS: Immunisation; vaccination; patient care management; cost analysis; cost allocation

Economic aspects of substantiating the effectiveness of investment decisions in the tourism industry

2021 ◽  
Author(s):  
Л.М. Шаяхметова ◽  
С.А. Азылканова ◽  
L. Shayakhmetova ◽  
S. Azylkanova
Keyword(s):  
Investment Decisions ◽  
Business Plan ◽  
Tourism Industry ◽  
Travel Agency ◽  
Investment Efficiency ◽  
Optimal Method ◽  
Global Industry ◽  
Discount Factors ◽  
The Difference ◽  
Investment Process

Қазіргі уақытта туризм қуатты әлемдік индустрияға айналды. Саланың экономикалық тиімділігін жоғарылату үшін турист пен турфирманың өзара әрекеттестігінің қағидаларын әзірлеу туризм индустриясындағы инвестициялық қызметті зерттейтін қазіргі ғылыми зерттеулердің аса маңызды міндеттерінің бірі болып табылады. Бұл мақалада туризм индустриясына салынатын инвестициялардың тиімділігін бағалаудың бұрыннан қолданылып келе жатқан әдістері зерттелген, сондай-ақ салыстыра талдаудың негізінде пайдалануға ең оңтайлы әдіс анықталған. Қойылған мақсатпен сәйкестікте, туризм индустриясындағы инвестициялық процестің ерекшеліктері анықталып, туризм индустриясына салынатын инвестициялардың тиімділігіне ықпал ететін факторлар белгіленген және туризм индустриясына салынатын инвестициялардың тиімділігін жоғарылату бойынша ұсыныстар әзірленген. Туризм индустриясына салынатын инвестициялардың тиімділігін бағалаудың бұрыннан қолданылып келе жатқан әдістерін зерттеу барысында инвестициялардың тиімділігін есептеудің дисконттау процесін қолдануға негізделген, пайдалануға барынша оңтайлы әдісі анықталды, яғни дисконттық көбейтуді қолдану UNIDO әдістемесіне (Бизнес-жоспар жасау әдістемесі) негізделген. Бұл әдістеме әзірлеу барысында кез келген кәсіпорынның, оның ішінде туристік саладағы кәсіпорынның да ағымдағы немесе жоспарлы қызметіне сипаттама берудегі барлық маңызды сәттерді ескеруге мүмкіндік береді. Әдістеме кірістер мен нақты шығыстардың ағымдарына сипаттама беруге негізделген, бұл ретте олардың арасындағы айырма ақша ағымын білдіреді және оны дисконттық көбейткіштердің көмегімен түзетуге болады. In our time, tourism is a powerful global industry. The development of rules for interaction between a tourist and a travel agency to maximize economic efficiency is one of the most important tasks of modern scientific research on investment activities in the tourism industry. This article explores the already existing methods for assessing the effectiveness of investment in the tourism industry, and also on the basis of a comparative analysis, the most optimal method for use is determined. In accordance with this goal, the features of the investment process in the tourism industry are identified, the factors that influence the efficiency of investments in the tourism industry are identified, and recommendations are made to improve the efficiency of investments in the tourism industry. In the course of researching existing methods for assessing the effectiveness of investment in the tourism industry, the most optimal method for calculating investment efficiency was determined, based on the application of the discounting process, that is, the use of a discount factor, based on the UNIDO methodology (Methodology for drawing up a business plan). This technique allows, when developing, to take into account all the essential points when characterizing, current or planned activities of any enterprise, including a tourist one. The methodology is based on the description of income streams and real expenses, the difference between which is a cash flow, which can already be adjusted using discount factors.

Applying activity-based costing to the nuclear medicine unit

2005 ◽  
Vol 18 (3) ◽  
pp. 141-150 ◽  
Author(s):  
Sakesun Suthummanon ◽  
Vincent K Omachonu ◽  
Mehmet Akcin
Keyword(s):  
Nuclear Medicine ◽  
Health Care Organizations ◽  
Activity Based Costing ◽  
Hospital Environments ◽  
Positron Emission ◽  
The Difference ◽  
Abc Analysis ◽  
Cost Of Drugs ◽  
The Cost ◽  
Operational Time

Previous studies have shown the feasibility of using activity-based costing (ABC) in hospital environments. However, many of these studies discuss the general applications of ABC in health-care organizations. This research explores the potential application of ABC to the nuclear medicine unit (NMU) at a teaching hospital. The finding indicates that the current cost averages US&dollar;236.11 for all procedures, which is quite different from the costs computed by using ABC. The difference is most significant with positron emission tomography scan, US&dollar;463 (an increase of 96%), as well as bone scan and thyroid scan, US&dollar;114 (a decrease of 52%). The result of ABC analysis demonstrates that the operational time (machine time and direct labour time) and the cost of drugs have the most influence on cost per procedure. Clearly, to reduce the cost per procedure for the NMU, the reduction in operational time and cost of drugs should be analysed. The result also indicates that ABC can be used to improve resource allocation and management. It can be an important aid in making management decisions, particularly for improving pricing practices by making costing more accurate. It also facilitates the identification of underutilized resources and related costs, leading to cost reduction. The ABC system will also help hospitals control costs, improve the quality and efficiency of the care they provide, and manage their resources better.

scholarly journals Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital

2015 ◽  
Vol 8 (1) ◽  
pp. 165 ◽  
Author(s):  
Mahdi Javid ◽  
Mohammad Hadian ◽  
Hossein Ghaderi ◽  
Shahram Ghaffari ◽  
Masoud Salehi
Keyword(s):  
Unit Cost ◽  
Cost Price ◽  
Medical Services ◽  
Cost Calculation ◽  
Accounting System ◽  
Activity Based Costing ◽  
Hospital Managers ◽  
Cost System ◽  
Abc Method ◽  
The Cost

<p><strong>BACKGROUND:</strong> Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system.</p> <p><strong>OBJECTIVE:</strong> This study aimed to compare ABC with TCS method in calculating the unit cost of medical services and to assess its applicability in Kashani Hospital, Shahrekord City, Iran.‎</p> <p><strong>METHODS:</strong> This cross-sectional study was performed on accounting data of Kashani Hospital in 2013. Data on accounting reports of 2012 and other relevant sources at the end of 2012 were included. To apply ABC method, the hospital was divided into several cost centers and five cost categories were defined: wage, equipment, space, material, and overhead costs. Then activity centers were defined. ABC method was performed into two phases. First, the total costs of cost centers were assigned to activities by using related cost factors. Then the costs of activities were divided to cost objects by using cost drivers. After determining the cost of objects, the cost price of medical services was calculated and compared with those obtained from TCS.‎</p> <p><strong>RESULTS:</strong> The Kashani Hospital had 81 physicians, 306 nurses, and 328 beds with the mean occupancy rate of 67.4% during 2012. Unit cost of medical services, cost price of occupancy bed per day, and cost per outpatient service were calculated. The total unit costs by ABC and TCS were respectively 187.95 and 137.70 USD, showing 50.34 USD more unit cost by ABC method. ABC method represented more accurate information on the MAJOR COST COMPONENTS.</p> <p><strong>CONCLUSION:</strong> By utilizing ABC, hospital managers have a valuable accounting system that provides a true insight into the organizational costs of their department.<strong></strong></p>

scholarly journals ANALISIS PENDAPATAN USAHATANI KAKAO DI DESA SIONTAPINA KECAMATAN LASALIMU SELATAN KABUPATEN BUTON

2018 ◽  
Vol 2 (2) ◽  
pp. 111-122
Author(s):  
Suriadi Suriadi
Keyword(s):  
New Technologies ◽  
Secondary Data ◽  
Simple Random Sampling ◽  
Cost Ratio ◽  
Land Area ◽  
A Value ◽  
Cocoa Production ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

This research aims to analyze the amount of income earned by farmers from cocoa farming. This research was conducted from May to June 2013 in Siontapina village of Lasalimu Sub-district of Buton Regency. The research sample is determined by sample random techniques (Simple random sampling method) with 30 people. Research data obtained through direct interviews with farmer respondents using a questionnaire. While secondary data is obtained from the village office/administrative and related institutions were analyzed descriptively and quantitatively used to determine the level of income by the formula : N1 = TR- TC, TR = P x Q, TC = TFC + TVC, comparative analysis: Revenue - cost ratio for comparing the difference between the value of production and the cost of production by the formula RC ratio : R/C = Revenue (TR) / Total Cost (TC). The results showed that the income earned by farmers from cocoa farming with land area ranges between 1 to 3 ha of IDR 8,109,000 - 35,437,000/year, with income per capita monthly average IDR 675,750,00 so that Siontapina village had not been considered poor, the average income earned by farmers in cocoa farming with land area- average of 2,05 hectares of IDR 18,426,767/year. Cocoa farming by farmers still does because based on the results of feasibility analysis obtained a value of 5.7. This illustrates that every cost IDR 1.00 incurred by farmers will gain acceptance by IDR 5.7. So, farmers are expected to carry cocoa farming is more responsive and responsive to the presence of new technologies that can increase cocoa production.   Keywords: revenue, cost of production, cocoa.

scholarly journals BIAYA OPERASI SEKOLAH MENENGAH KEJURUAN NEGERI KATEGORI SBI/RSBI DI DIY

2014 ◽  
Vol 18 (1) ◽  
pp. 57-71
Author(s):  
Moch Alip
Keyword(s):  
Operational Cost ◽  
Activity Based Costing ◽  
Vocational High School ◽  
Study Program ◽  
Discrepancy Model ◽  
Poor Families ◽  
World Class ◽  
The Difference ◽  
The Cost

Penelitian bertujuan mengungkap besar biaya operasi (BO) dan dana operasi nonpersonalia dalam penyusunan anggaran Sekolah Menengah Kejuruan Bertaraf Internasioanl (SMK-BI) di Daerah Istimewa Yogyakarta (DIY). Penelitian evaluatif populatif ini  menggunakan model discrepancy dengan pendekatan penghitungan biaya berbasis kegiatan (activity based costing, disingkat ABC). Data dikumpulkan melalui wawancara dan kaji dokumen kemudian dianalisis secara kualitatif dan kuantitatif. Hasil menunjukkan bahwa pengelola belum pernah menghitung besar BO nonpersonalia per Program Keahlian (PK) sehingga anggaran disusun per sekolah dan tidak mengakomodasi perbedaan kebutuhan bahan dan alat habis pakai (BAHP) antar PK. Besar BO nonpersonalia SMK-BI di DIY hampir sama dengan standar biaya SMK SSN, yaitu Rp2.166.237,00 untuk kelompok bidang non-teknik dan sebesar Rp2.287.066,00 untuk kelompok bidang teknik. Dana operasi nonpersonalia dari Pemerintah sekitar 10% s.d. 16% dari kebutuhan sehingga tidak cukup untuk pengadaan BAHP sekitar 10,5% s.d. 19,4% (idealnya 10% s.d. 30%) sehingga yang ditanggung orang tua siswa sebesar 84% s.d. 90%. Pemerintah perlu mengalokasikan dana operasi program peningkatan mutu sekolah seperti SMK-BI sesuai kebutuhan dan mendorong penerapan anggaran berbasis kinerja.Kata kunci: biaya operasi SMK ______________________________________________________________ OPERATIONAL COST OF STATE VOCATIONAL HIGH SCHOOLS IN SBI/RSBI CATEGORY IN DIYAbstract The objectives of this research are to reveal nonpersonel operational cost and funding in compossing the budget of world class of vocational school in Yogyakarta Special Province. The evaluatif populatif research used a discrepancy model and an activity based costing approach. Data were collected through interview and document analysis and analyzed by qualitatif and quantitatif tecnique. The result showed that the management had not calculated nonpersonel operational cost of each study program, so the school budget did not acommodate the difference cost of consumabel material between study programmes. Based on the budget documents, the nonpersonel operational cost per student per year is Rp2.166.237,00 for non-technical programes and Rp2.287.066,00 for technical programes. The cost was not much higher than that for standar schools. The fund from goverment is varies from  10% up to 16%. It is not enough for consumable materials of workshop activities that up to 10,5% for non-technical programes and 19,4% for technical programes. The small fund from goverment made the parent have to pay 84% up to 90% of nonpersonel operational cost, which is too expensive for poor families. The goverment should alocate appropriate fund when launching special programes for improving quality of education and implement performance based budgeting.Keywords: operational cost of  vocational high school

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